Payroll Tax Calculator (by state)
For employers crossing the state payroll thresholds. Each state runs its own regime — thresholds and rates differ, but the harmonised legislation co-ordinates apportionment for multi-state employers.
Your payroll
Across every state where you have a payroll presence.
Subtracted before the threshold is applied (most states fully exempt).
New South Wales payroll tax
- Full NSW threshold
- $1,200,000.00
- Apportioned threshold (100.0% share)
- $1,200,000.00
- Taxable wages in state (after exemptions)
- $1,800,000.00
- Wages above threshold @ 5.450%
- $600,000.00
- Annual payroll tax payable
- $32,700.00
Lodgement: Monthly returns required at this scale.
Revenue NSW administers payroll tax in NSW, not the ATO. View the schedule.
Related: State tax comparison · Super (SG)
Frequently asked questions
When do I have to register for payroll tax?+
Once your annual Australian taxable wages exceed the threshold in any state where you have a payroll presence. Registration is per-state with each state revenue office. Thresholds and rates differ — there is no national payroll tax.
What is interstate apportionment?+
If you pay wages in more than one state, each state apportions the threshold based on the share of total Australian taxable wages paid in that state. The harmonised payroll tax regime (in place across most states) co-ordinates this.
Are apprentice or trainee wages exempt?+
Most states fully or partially exempt wages paid to approved apprentices and trainees. Eligibility and the form of the exemption (full exclusion vs rebate) differs by state — check the relevant revenue office.
Not tax, legal or financial advice. Estimates only. Based on Payroll Tax Act 2007 (NSW). Tax law changes frequently — confirm current rates with the relevant revenue office and your registered tax agent before relying on these numbers.
Headline rate only. Diminishing-threshold regimes (WA, NT) and mental-health / large-employer surcharges (VIC, QLD, SA) are not modelled. Lodgement deadlines vary — see your state revenue office.